= Bae in which he states that: “For the period January, 1932, to date, the sales by Savage in the United States of said sporting rifles and shotguns has been approximately 99.7% to jobbers and 0.3% otherwise." The affidavit of Eugene A. MacDonald covers also the prices and sales methods used by J. Stevens Firearms Company, which is a division of the Savage Arms Corporation, one of the leading manufacturers of sporting arms. The Stevens plant is located at Chicopee Falls, Massachusetts and the Savage plant is located at Utica, New York. These affidavits support taxpayer's contention that in this industry to retailers and buyers at retail are the tion and therefore are not sales in the ordinary course of ness as contemplated The by the statute. 4. &. Browning J. M. and templated by the statute however, whether the and excise Company is the sales excepbusi- taxpayer not Browning Arms Company. tax liability in question con- Regardiess, is assessed against that Company or the Browning Armes Company, the jobbers price tax basis as established by the industry should be used. That is not only the result intended by the statute as a whole but it is provided for by the specific terms of Section 3441(b) which was enacted by Congress to insure a uniform tax basis, as nearly as possible course at of the trade contention that price tax basis prices by for which articles manufacturers or are sold in the producers. It is taxpayer's the Department is required in this case regardless of to employ the jobbing whether the sales in question are treated as having been made by J. &. Company or Browning Arms Company. (@. Albrecht & The taxpayer comes 3441(>)(2) in that the articles ment Browning Arms Company. to It conceded pany's selling is price within Company specific were by the J. M. and the J. M. and 4. (used and M. &. Sen, Inc. terms in question that basis the ordinary in returning of Browning supra. } Section sold on consign- M&. &. Browning &. Browning taxable Com- sales), provided for in the consignment agreement is less than the establish~ed manufacturers’ wholesale price basis to jobbers throughout the industry on similar and competitive articles. In addition the Bureau contends that the consignment sales were not made at arm's and were application length of made at less subsections than the fair market (b)(2) and (3) of price. Thus, Section 3441 become jobbing price tax sales wholesale obvious. It is basis should prices but taxpayer's contention that be applied not only taxable to at retail. As by the express terms also sales section is mandatory as was supra. so strongly urged by Not only the proposed is the to the to retail of at sales section taxpayer in the action supported Albrecht by this 3441(b) (2) the case, appli- the